CHEZ JIN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CHEZ JIN
Largest movements
- Cash -€30,699
down €30,699 (-37.8%), from €81,137 to €50,438
mainly Net result for the year (-€27,805) and Debts after one year (-€10,069)
- Tangible fixed assets -€19,824
down €19,824 (-29.8%), from €66,563 to €46,740
of which Furniture and vehicles: -€15,516
- Deferred charges and accrued income -€1,883
down €1,883 (-67.5%), from €2,792 to €909
- Profit (loss) carried forward -€27,805
down €27,805 (-67.6%), from €41,123 to €13,318
- Debts after one year -€10,069
down €10,069 (-45.0%), from €22,377 to €12,308
- Tax, wage and social debts -€9,082
down €9,082 (-44.9%), from €20,224 to €11,142
of which Taxes: -€6,483
- Trade debts -€6,697
down €6,697 (-17.9%), from €37,340 to €30,643
- Turnover -€142,566
down €142,566 (-38.6%), from €369,816 to €227,251
- Purchases and services -€79,813
down €79,813 (-26.6%), from €300,170 to €220,356
- Gross operating margin -€64,409
down €64,409 (-75.0%), from €85,928 to €21,519
- Staff costs -€36,181
down €36,181 (-65.9%), from €54,902 to €18,721
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,354 | €119,884 | -€53,470 | -30.8% |
| Fixed assets | 21/28 | €66,563 | €46,740 | -€19,824 | -29.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €66,563 | €46,740 | -€19,824 | -29.8% |
| Land and buildings | 22 | €1,684 | €1,263 | -€421 | -25.0% |
| Plant, machinery and equipment | 23 | €1,890 | €968 | -€922 | -48.8% |
| Furniture and vehicles | 24 | €48,187 | €32,671 | -€15,516 | -32.2% |
| Other tangible fixed assets | 26 | €14,802 | €11,837 | -€2,964 | -20.0% |
| Current assets | 29/58 | €106,790 | €73,144 | -€33,647 | -31.5% |
| Stocks and contracts in progress | 3 | €19,375 | €18,363 | -€1,012 | -5.2% |
| Stocks | 30/36 | €19,375 | €18,363 | -€1,012 | -5.2% |
| Amounts receivable within one year | 40/41 | €3,487 | €3,435 | -€52 | -1.5% |
| Trade receivables | 40 | €3,177 | €3,357 | +€180 | +5.7% |
| Other amounts receivable | 41 | €310 | €77 | -€233 | -75.1% |
| Cash at bank and in hand | 54/58 | €81,137 | €50,438 | -€30,699 | -37.8% |
| Deferred charges and accrued income | 490/1 | €2,792 | €909 | -€1,883 | -67.5% |
| Total equity and liabilities | 10/49 | €173,354 | €119,884 | -€53,470 | -30.8% |
| Equity | 10/15 | €61,583 | €33,778 | -€27,805 | -45.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,123 | €13,318 | -€27,805 | -67.6% |
| Amounts payable | 17/49 | €111,770 | €86,105 | -€25,665 | -23.0% |
| Amounts payable after more than one year | 17 | €22,377 | €12,308 | -€10,069 | -45.0% |
| Financial debts | 170/4 | €22,377 | €12,308 | -€10,069 | -45.0% |
| Amounts payable within one year | 42/48 | €87,863 | €72,433 | -€15,430 | -17.6% |
| Current portion of amounts payable after more than one year | 42 | €9,645 | €10,069 | +€424 | +4.4% |
| Trade debts | 44 | €37,340 | €30,643 | -€6,697 | -17.9% |
| Suppliers | 440/4 | €37,340 | €30,643 | -€6,697 | -17.9% |
| Taxes, remuneration and social security | 45 | €20,224 | €11,142 | -€9,082 | -44.9% |
| Taxes | 450/3 | €13,801 | €7,319 | -€6,483 | -47.0% |
| Remuneration and social security | 454/9 | €6,422 | €3,823 | -€2,599 | -40.5% |
| Other amounts payable | 47/48 | €20,654 | €20,579 | -€75 | -0.4% |
| Accrued charges and deferred income | 492/3 | €1,531 | €1,365 | -€166 | -10.8% |
| Turnover | 70 | €369,816 | €227,251 | -€142,566 | -38.6% |
| Non-recurring operating income | 76A | €706 | - | -€706 | |
| Goods, raw materials, services and sundry goods | 60/61 | €300,170 | €220,356 | -€79,813 | -26.6% |
| Remuneration, social security and pensions | 62 | €54,902 | €18,721 | -€36,181 | -65.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,485 | €19,824 | +€339 | +1.7% |
| Other operating charges | 640/8 | €6,375 | €6,387 | +€12 | +0.2% |
| Gross operating margin | 9900 | €85,928 | €21,519 | -€64,409 | -75.0% |
| Operating profit (loss) | 9901 | €5,166 | -€23,413 | -€28,578 | |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €3,799 | €3,047 | -€753 | -19.8% |
| Recurring financial charges | 65 | €3,799 | €3,047 | -€753 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | €1,381 | -€26,459 | -€27,840 | |
| Income taxes | 67/77 | €2,998 | €1,346 | -€1,653 | -55.1% |
| Profit (loss) for the period | 9904 | -€1,617 | -€27,805 | -€26,188 | -1,619% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,617 | -€27,805 | -€26,188 | -1,619% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.